This series contains the DuPont Company's financial records for the period from 1800 to 1902, with a few materials dating up to 1923. The financial records illustrate the changes in the company's accounting practices over time, as, particularly in the first decades of operation, the company's bookkeeping changed significantly with each bookkeeper. For a detailed description and analysis of the company's bookkeeping practices, see the works of Roxanne Therese Johnson and Nina Lorraine Edwards cited in the bibliography of this finding aid.

The primary account books include blotters (1800-1872), waste books (1810-1843), journals (1801-1902), and general ledgers (1801-1902). Blotters, which were not always used, served as a preliminary record of transactions as they took place. Waste books, later called day books, included details of day-to-day transactions prior to their being entered into a journal. Journal entries were annotated with the folio or page number of the corresponding general ledger, which was organized by account name. Notable secondary accounting categories include accounts current (1804-1841), cashbooks (1806-1902), memorandum books (1817-1903), and petit ledgers (1812-1902). Accounts current, as their name suggests, documented particularly active accounts of agents, individuals, and firms with which the DuPont Company conducted business. Cashbooks documented cash disbursements and outgoing checks but not cash receipts. Memorandum books include records of saltpeter weights and gunpowder sales. The petit ledgers (1812-1902, 64 volumes) recorded employees' accounts with the company and are of particular interest. The volumes contain documentation on wages, hours worked (including overtime), purchases at company stores, boarding charges, taxes paid, religious affiliation, Sunday school attendance, and money sent to relatives in Ireland. This series also contains sales accounts for 375 firms and individuals, of which 330 acted as agents for the company.

The series is arranged into the following subseries: A. Blotters; B. Waste books; C. Journals; D. Ledgers; E. Cash books; F. Accounts current; G. Bills payable; H. Bills receivable; I. Bank Pass Books; J. Check stub books; K. Receipts and payments; L. Memorandum books; M. Accounts; N. Miscellaneous financial records; O. Bills of lading to and from E.I. du Pont de Nemours & Co.; P. Powder and niter orders; Q. Powder shipments from Wilmington and powder loaded at Henry Clay Factory; R. Orders for money (company employees); S. Promissory notes; T. Orders and receipts; U. Cancelled checks; V. Stockholder miscellany; W. Insurance; X. Company real estate; and Y. Miscellaneous accounts.